Nicholas Good
People

Nicholas Good

Partner

Areas of expertise

  • Commercial and investor/state disputes
  • Loss of profit calculations
  • Contentious share valuation and shareholder disputes
  • Financial analysis
  • Expert Determination

Experience

After three years as an accountant in general practice undertaking accounts preparation work and auditing, Nicholas has specialised in Forensic work for the last 26 years, principally in accounting, quantum and valuation disputes.

Nicholas has given oral testimony 40 times, 10 times in the Courts (England, Cayman Islands) and 30 times in Arbitration (Brussels, Geneva, London, Paris, Singapore, Stockholm, Vienna, UAE, Washington).

Nicholas has been identified by Global Arbitration Review (on the basis of client recommendations) as one of the “leading expert witnesses”, “one of the finest of the younger generation” and “among the best in Europe”. He was selected as being amongst the very few “Thought leaders”. Who’s Who Legal describes him as “a standout practitioner... commended for his ‘great manner, integrity and straightforward advice’”.

He has been commended by the English High Court, and his work in arbitration has also been publicly reported on occasion.

Notable client work & achievements

  • Valuation of a pan-European healthcare company, in the context of a €2bn warranty claim
  • Calculation of the profits attributable to a Nigerian oil field venture
  • Assessing the account of profits in a US$1 billion claim following a finding of a breach of intellectual property rights in the software industry
  • Valuation of a shareholding a small UK hospitality business in a minority oppression case
  • Assisting a FTSE 100 client defending claims made under FSMA 90A by assessing the impact on its financial statements and reports of accounting misstatements
  • Acting as Expert Determiner in a €50 million closing balance sheet dispute considering the valuation of stock (inventory) under IFRS

Professional qualifications & memberships

Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW)

Circuit board data

Article

Unlocking black boxes in legal disclosures

Outside expertise can be crucial for effectively dealing with complex structured data.

Goal net

Article

When expertise is overlooked: Paquetá, the FA and a cautionary tale of investigation failure

As the Lucas Paquetá case shows, in today’s data-driven world, the success of an investigation can depend on whether independent analytics specialists are involved.

Contact Nicholas